2014 (12) TMI 774

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. L. Maithili JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Appellate Tribunal in dismissing the appeal filed by it, the Revenue is before this Court challenging the said order by filing the present appeal. This Court, vide order dated 05.02.09, framed the following substantial question of law for consideration:- "Whether the Tribunal is right in holding plasti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....elt that the plastic crates are not capital goods and are not liable for cenvat credit, sought to recover the credit availed by the appellant. Therefore, a show cause notice dated 12.2.04 was issued. However, on adjudication, the adjudicating authority dropped the proceedings holding that the plastic crates are eligible for credit. 4. Aggrieved against the said order of the adjudicating authori....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....present appeal. 6. Heard Mr.Vijay Anand, learned standing counsel appearing for the appellant and Ms.Mithili, learned counsel appearing for the respondent/assessee. 7. It is brought to the notice of this Court by the learned counsel on either side that the question raised in this appeal is squarely covered by a decision of this Court in M/s.P.K.P.N. Spinning Mills (P) Ltd. - Vs The Commissio....